Abstract

VAZQUEZ-RIVERA, Gissela Vanessa; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Tax culture in the formal duties of micro-enterprises in the Buena Fe Canton. Noesis [online]. 2025, vol.7, n.esp1, pp.673-691.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.422.

Tax culture is fundamental in the daily life of taxpayers, as it prepares them to fulfill the obligations required by the legislation enacted by the tax administration. The objective of this research was to assess tax culture in terms of formal duties in micro-enterprises in the Buena Fe Canton. The methodology used was based on a quantitative and qualitative approach, with a descriptive scope. The technique used to obtain the information was a survey of a sample of taxpayers in the Buena Fe canton for the period 2022. The results show that microentrepreneurs lack a tax culture and are largely unaware of tax rules and obligations, hence the need to strengthen training on these issues so that they are better prepared regarding their duties, obligations, and the penalties they may incur in the event of tax noncompliance.

Keywords : Tax culture; formal duties; tax compliance and obligations..

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